A company produces two products in a joint process, Z8 and W9. The cost of producing Z8 and W9 is $3733 per batch. Additional information relating to the production of products Z8 and W9 is given below:

	Z8	W9
Number of units	600	311
Selling price per unit at the split-off point	$8.00	$11.06

Product W9 can be processed further into product W10 at a cost of $988. 311 units of W9 will produce 203 units of W10, which can then be sold for $26.52 per unit.

What is the incremental benefit of processing further?

Select one:

a. $956

b. $4396

c. $1944

d. $2822